Reduce the amount of Piper's salary and pass more of the corporation's earnings through as a distribution in order to reduce the amount of payroll taxes paid.

Reduce the amount of Piper's salary and increase the amount of the distribution in order to apply the individual tax rates $($rather than corporate tax rates$)$ to a larger portion of the income.

Increase Piper's salary and decrease the amount of the distribution in order to increase the amount available for the qualified business income $($QBI$)$ deduction.

Increase Piper's salary in order to meet the reasonable compensation requirement and to avoid potential IRS assessments and penalties.